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PROESEL v. COMMISSIONER

Docket No. 5995-76.

73 T.C. 600 (1979)

JAMES V. PROESEL AND ROSEMARY K. PROESEL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 27, 1979.

Attorney(s) appearing for the Case

Randall G. Dick, for the petitioners.

James F. Kidd, for the respondent.

OPINION

SIMPSON, Judge:

This matter is before us on the petitioners' motion in which they ask this Court to suppress evidence and to quash the statutory notice of deficiency on the ground that the information on which the notice was based was obtained as a result of an illegal search and seizure conducted by the Commissioner. In the alternative, the petitioners move that the burden of producing and going forward with proof be shifted to the Commissioner...

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